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V0191-22 7 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Self-study exam preparation constitutes an economic activity for Income Tax and Business Tax purposes and is subject to VAT

An individual preparing candidates for public examinations has consulted on their tax status. The Directorate General of Taxes (DGT) has determined that they must register in the Business Activity Tax (IAE) as a professional. Their services are subject to VAT (though they may be exempt if specific educational requirements are met), and their income must be taxed as earnings from economic activities under Personal Income Tax (IRPF).

The question raised

Cuestión planteada Tributación en IAE, IVA e IRPF.

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